HMRC will send employers a filing penalty notice by letter quarterly at the end of July, October, January and April, where penalties have been incurred. The size of the late filing penalties depends on the number of employees within the PAYE scheme eg. £100 for 1 to 9 employees, £200 for 10 to 49 employees etc.
These rules apply to each PAYE scheme, rather than each employer. To avoid the penalty, you should
- make sure that all submissions due for all of your PAYE schemes are fully up to date by 5 October 2014.
- Submit an FPS each time you make a payment to an employee, on or before the date that you pay them.
- If you don’t need to send an FPS because you did not pay any employees in a tax month, it is important that you tell HMRC by sending a nil Employer Payment Summary (EPS) by the 19th of the following tax month
For more information, refer HMRC guidance at http://www.hmrc.gov.uk/payerti/reporting/late-reporting.htm